DCIT, New Delhi V. M/s. Metlife Global Operations Support Centre Pvt. Ltd., New Delhi

ITA 3799/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3148 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2009-2010
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Assessee Lawyers: MUDIT SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBE R ITA NO. 3799/DEL/2017 ASSESSMENT YEAR 2009-10 DCIT, CIRCLE-16(2), ROOM NO. 308, C.R. BUILDING, I.P. ESTATE, NEW DELHI. VS METLIFE GLOBAL OPERATIONS SUPPORT CENTRE PVT. LTD., 2F, ELEGANCE, OLD MATHURA ROAD, JASOLA, NEW DELHI-110025 (PAN: AAFCM5000N) (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MUDIT SHARMA, CA DEPARTMENT BY: SHRI M. BARNWAL, SR. DR DATE OF HEARING : 16.11.2020 DATE OF PRONOUNCEMENT : 16.11.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-44, NEW DELHI AND PERTAINS TO ASSESSMENT Y EAR 2009-10. 2. AT THE TIME OF HEARING BEFORE US, IT WAS SUBMITT ED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS BELOW RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO. 17/2019 DATED 8 TH AUGUST, 2019 HAS ITA 3799/D/2017 2 REVISED THE MONETARY LIMIT FOR FILING OF THE DEPART MENTAL APPEALS TO THE ITAT AT RS. 50 LAKHS. 3. LEARNED SENIOR DR AGREED WITH THE SAME. 4. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PRO PER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO. 17/201 9 OF CBDT DATED 8 TH AUGUST, 2019. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 16 TH NOVEMBER, 2020. SD/- SD/- (AMIT SHUKLA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRESIDE NT GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR